DESCRIPTION:
Legislation defining the taxes on goods, products , and services related to a property (i.e. Tax on goods and services is defined as all taxes levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services, or on the use of goods or permission to use goods or to perform activities).
|
|
| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-06-26 |
| dct:spatial | National |
| dct:identifier | http://data.europa.eu/eli/dir/2006/112/oj |
| dct:title | National Schema on goods, products and services taxes related to a property |
| skos:example | For instance, in France, the national schema might include a 20% VAT on goods and services related to a property, as well as a separate property tax based on the property's assessed value. In contrast, in Germany, the VAT might be 19%, and the property tax could be based on a different calculation method. Both countries' schemas would be in line with the EU regulation, but tailored to their specific national contexts. |
| eira:concept | eira:ArchitectureBuildingBlock |
| skos:note | The regulation provides a framework for member states to follow when imposing taxes on goods, products, and services related to a property. It ensures that taxes are applied in a fair and consistent manner across the EU, while also allowing for some flexibility at the national level. The regulation covers various aspects, including the tax base, tax rates, and tax exemptions. |
| skos:definition | This national regulation refers to the specific rules and guidelines set by each member state of the European Union regarding the taxation of goods, products, and services related to a property. It is developed in accordance with the broader EU regulation, but may vary from country to country based on national tax laws and policies. This includes taxes such as Value Added Tax (VAT), property tax, and other related taxes. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112 |
| eira:view | LV-Binding Power and Jurisdiction |